DIRECTIONS FOR IMPROVING DEPRECIATION CALCULATION METHODS FOR FIXED ASSETS

The article examines the methods of calculating depreciation of fixed assets and explores possible directions for their improvement in modern accounting and financial management practices. It analyzes the role of depreciation in reflecting the real value of assets, ensuring accurate cost allocation, and supporting effective decision-making in enterprises. The study highlights different depreciation methods, including straight-line, declining balance, and units of production methods, and evaluates their advantages and limitations in practical application. Special attention is given to the need for improving depreciation approaches in order to better reflect asset usage, technological changes, and economic conditions. The article also discusses the importance of aligning depreciation policies with international accounting standards to ensure transparency and comparability of financial reporting. Based on the analysis, recommendations are provided for enhancing the efficiency and accuracy of depreciation calculation methods.